if the individual employer started a new partnership firm and he is also one of partner in the firm then he liable to pay professional tax o not
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This discussion clarifies professional tax (PT) liability for partners in a firm. Generally, if a partnership firm pays professional tax, the individual partners are not required to pay it separately for their involvement in that same firm. Employers, including firms, are liable to pay PT based on state government thresholds. While employers deduct PT for employees, they themselves must also register and pay PT. However, if the firm handles the PT payment, partners receiving remuneration are typically exempt from paying individual PT on that income.
The employer can be a corporate, partnership firm or a sole proprietary. They will have to pay professional tax based on the monetary threshold if any provided by the respective state government. So if firm pays p.tax then partners need not pay
As I understand, if the firm pays professional tax, then the individual partners are not required to pay professional tax again in respect of partnership in the same firm.
Firm is paying professional tax in the name of firm, my query is individual partner is liable to pay professional tax in the name of individual partner is required or not
When it comes to payment of professional tax, then for employees the tax is deducted and paid by the employer. However, employers, whether being a company, partnership firm or sole proprietor, is also carrying on a profession/trade. Therefore they are also required to pay professional tax as per the threshold specified by the state government. Since employers deduct and pay tax, they are also required to get both a professional tax registration certificate as well as professional tax enrolment certificate.
So for these if p tax is deposited by partnership firm then partners are no need to deposit again
If partnership firm are deducting PTRC and paying it to Goverment than IT'S not applicable. PTRC is deductible on salary, and partners are getting remuneration, on which PTRC is not applicable. So, there is no question of If firm Paid his PT than partner are not required to pay.